The Bowman Moot Problem 2023

Canada (Attorney General) v. Collins Family Trust (2022 SCC 26)

1. The reasons and judgment of the Supreme Court of Canada in Canada (Attorney General) v. Collins Family Trust, 2022 SCC 26 are appealed to the Bowman Moot Court for Tax Appeals.
2. The questions in issue on appeal are:

Question A

• What is the test for equitable rescission in Canada?
• Does the equitable remedy of rescission apply in Canada to unintended tax consequences?

Question B

• Assuming the equitable remedy of rescission applies in Canada to unintended tax consequences, did Collins Family Trust and Cochran Family Trust meet the test?
• Is the availability of alternative remedies a factor in deciding whether to grant rescission?
3. All other issues raised before the British Columbia Supreme Court, the British Columbia Court of Appeal, and the Supreme Court of Canada are not appealed from.
4. The Moot is intended to promote advocacy pertaining to tax related issues, not to questions relating to administrative law or the standard of review. Participants are expected to make very short written submissions and refer the judges to their factum when they state orally the applicable standard of review. We have done our best to inform the judges that the standard of review is not at issue and have advised them to refrain from asking any questions pertaining to it.
5. The moot problem is an actual case, and therefore the parties’ factums are to be original works, as opposed to any copy or mere imitation of existing filed court materials.